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In pursuance of clause (3) of article 348 of the Constitution of India, the following translation in English of the Maharashtra State Tax on Professions, Trades, Callings and Employments (Amendment) Act, 2020, (Mah. Act No. XX of 2020), is hereby published under the authority of the Governor.
By order and in the name of the Governor of Maharashtra, RAJENDRA G. BHAGWAT, Secretary (Legislation) to Government, Law and Judiciary Department.
MAHARASHTRA ACT No. XX OF 2020.
(First published, after having received the assent of the Governor in the “Maharashtra Government Gazette”, on the 15th September 2020).
An Act further to amend the Maharashtra State Tax on Professions, Trades, Callings and Employments Act, 1975.
WHEREAS both Houses of the State Legislature were not in session;
AND WHEREAS the Governor of Maharashtra was satisfied that circumstances existed which rendered it necessary for him to take immediate Mah. action further to amend the Maharashtra State Tax on Professions, Trades, Xl\gng Callings and Employments Act, 1975, for the purposes hereinafter appearing ;
Mah. and therefore, promulagated the Maharashtra State Tax on Professions, Xlgrjf Trades, Callings and Employments (Amendment) Ordinance, 2020 on the
2020. 22nd July 2020 ;
AND WHEREAS it is expedient to replace the said Ordinance by an Act of the State Legislature; it is hereby enacted in the Seventy-first Year of the Republic of India as follows :— ®) HET ATE—(90-3 Short title TRRTE WTHA A0 SFHTERUT 96T 3706, WY W, R0%0/HTE %, Tk R]¥2
1. (1) This Act may be called the Maharashtra State Tax on Professions, d commencem::t. Trades, Callings and Employments (Amendment) Act, 2020.
Amendment of section b5 of Mah. XVI of
(2) It shall be deemed to have come into force on the 22nd July 2020.
2. In section 5 of the Maharashtra State Tax on Professions, Trades, Callings and Employments Act, 1975 (hereinafter referred to as “the principal
1975. Act”), after sub-section (3), the following sub-section shall be inserted, Amendment of section 6 of Mah. XVI of
1975.
Repeal of Mah. Ord. XITT namely :— “(3A) Notwithstanding anything contained in this section, a company, which has been incorporated under the provisions of the Companies Act, 2013, after the date of commencement of the Maharashtra State Tax on Professions, Trades, Callings and Employments (Amendment) Act, 2020, shall at the time of its incorporation, obtain the certificate of enrollment and certificate of registration under this Act.”.
3. In section 6 of the principal Act, in sub-section (1),—
(1) before the existing proviso, the following proviso shall be inserted, namely :— “Provided that, the employer registered under sub-section (3A4) of section 5 shall, after the commencement of his liability to pay tax, furnish to the prescribed authority, a return in such form, for such period and by such dates as may be prescribed.”;
(2) in the existing proviso, for the words “Provided that” the words “Provided further that” shall be substituted.
4. (1) The Maharashtra State Tax on Professions, Trades, Callings and of 2020 and Employments (Amendment) Ordinance, 2020, is hereby replealed.
saving.
(2) Notwithstanding such repeal, anything done or any action taken (including any notification or order issued) under the corresponding provisions of the principal Act, as amended by the said Ordinance, shall be deemed to have been done, taken or issued, as the case may be, under the corresponding provisions of said Act, as amended by this Act.
Mah.
XVI of
1976.
18 of
2013.
Mah. XX of 2020.
Mah. Ord.
XIIT of
2020.
ON BEHALF OF GOVERNMENT PRINTING, STATIONERY AND PUBLICATION, PRINTED AND PUBLISHED BY DIRECTOR, RUPENDRA DINESH MORE, PRINTED AT GOVERNMENT CENTRAL PRESS, 21-A, NETAJI SUBHASH ROAD, CHARNI ROAD, MUMBAI 400 004 AND PUBLISHED AT DIRECTORATE OF GOVERNMENT PRINTING, STATIONERY AND PUBLICATIONS, 21-A, NETAJI SUBHASH ROAD, CHARNI ROAD, MUMBAI 400 004. EDITOR : DIRECTOR, RUPENDRA DINESH MORE.